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Draft Joint letter for Town Board consideration Draft by Councilman David Newman 6 N 10/08/2026 [Date] Board of Fire Commissioners South Wales Fire District [Fire District Address] South Wales, New York [ZIP Code] Re: Request for complete 2027 proposed-budget documentation under New York Town Law § 181 Dear Chairperson and Commissioners: The Town Boards of the Town of Wales and the Town of Aurora respectfully request that the South Wales Fire District provide the complete documentation required to accompany its proposed 2027 budget under New York State law. The South Wales Fire District provides fire protection services to property located in both the Town of Wales and the Town of Aurora. Because the Fire District’s annual tax levy is apportioned between the two towns and ultimately imposed upon the taxpayers within the District, it is important that each Town Board receive and retain a complete record of the Fire District’s proposed and adopted budget materials. We understand that the District has customarily provided the Towns with budget materials that include the tax apportionment between the Towns of Wales and Aurora and a spreadsheet or other schedule showing proposed revenues and appropriations. However, the 2027 tentative-budget materials provided to the Towns do not appear to include the estimated fund-balance statement required by New York Town Law § 181. The Towns’ request is not intended to question or interfere with the authority of the Board of Fire Commissioners to prepare, revise, and adopt the South Wales Fire District budget in accordance with New York Town Law. Rather, it is intended to ensure that both Towns receive the complete statutory budget documentation needed to maintain accurate municipal records and to understand the financial information underlying the Fire District’s annual levy. Accordingly, the Towns respectfully request that the South Wales Fire District: 1) Prepare and affix to the proposed 2027 budget the estimated fund-balance statement required by New York Town Law § 181(2)(b); 2) Provide the Town of Wales and the Town of Aurora with a complete copy of the proposed 2027 budget, including the required fund-balance appendix, before the Fire District adopts its final 2027 budget; 3) Identify, for each reserve fund maintained by the District, the reserve fund’s name, statutory authority or stated purpose, estimated balance, anticipated 2027 expenditures or transfers, and estimated year-end balance; and 4) Include the Town Law § 181 fund-balance statement with the budget materials submitted to both Towns in future annual budget cycles. Providing this information will improve transparency, support sound municipal financial practices, and ensure that the Towns’ records concerning the South Wales Fire District’s budget and tax levy are complete. It will also allow the Town Boards to better understand the District’s proposed use of appropriated fund balance, reserve funds, and unappropriated, unreserved fund balance before the annual levy is extended to District taxpayers. Page 1 of 2